PAJAK PENGHASILAN lanjutan INCOME TAXES continued PAJAK PENGHASILAN lanjutan INCOME TAXES continued
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
99
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued
Perhitungan manfaat beban pajak penghasilan adalah sebagai berikut:
The computation of corporate income tax benefit expense is as follows:
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret
Three-month Period Ended March 31 2017
2016
Taksiran penghasilan kena pajak Estimated taxable income
Entitas anak 464.644.116
545.089.784 Subsidiaries
Corporate income tax expense - Beban pajak penghasilan - kini
current year Entitas anak
Subsidiaries Pajak penghasilan badan
Current period periode berjalan
116.161.029 136.272.446
corporate income tax
Beban pajak penghasilan Consolidated income tax
konsolidasian - kini 116.161.029
136.272.446 expense - current
Beban pajak penghasilan - Income tax expense-
tangguhan deferred
Perusahaan Company
Penyisihan bonus 566.045
254.543 Provision for bonus
Penyisihan atas Provision for
kesejahteraan karyawan 174.035
167.091 employees’ benefits
Subtotal 740.080
421.634 Sub-total
Entitas anak 19.539.124
19.636.476 Subsidiaries
Manfaat pajak Income tax benefit
penghasilan - tangguhan 20.279.204
20.058.110 - deferred
Beban pajak penghasilan Consolidated income tax
konsolidasian –
neto 95.881.825
116.214.336 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
100
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang
berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan seperti yang
disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk periode tiga
bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016 adalah sebagai berikut:
The reconciliations between income tax expense calculated by applying the applicable tax rate to
profit before income tax, with the income tax expense as presented in the consolidated
statements
of profit
or loss
and other
comprehensive income for the three-month periods ended March 31, 2017 and 2016 are as
follows:
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret
Three-month Period Ended March 31 2017
2016
Laba sebelum pajak penghasilan Profit before income tax per
sesuai dengan laporan laba rugi consolidated statements
dan penghasilan komprehensif of profit or loss and other
lain konsolidasian 222.589.372
175.984.777 comprehensive income
Beban pajak penghasilan Income tax
dengan tarif pajak yang berlaku 55.647.343 43.996.194 expense at applicable tax rate
Rugi fiskal periode berjalan 58.270.878
84.921.043 Current period fiscal loss
Pembalikan eliminasi konsolidasi 4.315.391
4.846.776 Reversal of consolidation eliminations Efek pengurangan tarif pajak
500.506 259.412
Effect of tax rate deduction Utilisasi rugi fiskal tahun sebelumnya
1.184.365 Utilization of tax losses carry forward
Pengaruh pajak atas beda tetap: Tax effect on permanent differences:
Beban yang tidak dapat dikurangkan 23.421.579
2.957.901 Non-deductible expenses
Beban pajak 186.540
218.975 Tax expenses
Penghasilan yang telah dikenakan Income already subjected to
pajak penghasilan yang bersifat final 36.455.538
19.282.776 final income tax
Beban pajak penghasilan Consolidated income tax
konsolidasian - neto 95.881.825
116.214.336 expense - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
101
24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued